VAT Business/Non-Business Manual

Clubs and associations: UK VAT law on membership supplies by clubs and associations

UK law enacts Article 132(1)(l) firstly under in VAT Act 1994, Schedule 9, Group 9 and secondly under section 94(2) of the VAT Act 1994. In this way UK law clarifies the distinction between those organisations where making membership supplies constitutes a business activity and those where it does not.

If an organisation provides facilities or advantages to its members in return for a subscription or other consideration, the provision of membership supplies is deemed to be a business activity by section 94(2)(a) of the VAT Act 1994. See VBNB24000.

Help us improve GOV.UK

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.